CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter P— Capital Gains and Losses›PART VI— TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

Subpart C— Election of Mark to Market for Marketable Stock

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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